Wa/514/2017 Of Sri. Rajan M.a v. Income Tax Officer

PRESENT: THE HONOURABLE MR.JUSTICE ANTONY DOMINIC &THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU TUESDAY, THE 14TH DAY OF MARCH 2017/23RD PHALGUNA, 1938 W.A.No.514 of 2017 IN WP(C)4727/2017 ------------------------------------AGAINST THE JUDGMENT IN WP(C) 4727/2017 of HIGH COURT OF KERALA DATED 20-02-2017 APPELLANT/PETITIONER: --------------------- SRI. RAJAN M.A PROPRIETOR ML LONAPPAN HARDWARE MERCHANT HIGH ROAD, THRISSUR 680 001. BY ADVS.SRI.ANIL D. NAIR SRI.R.SREEJITH KUM.MEKHALA M.BENNY SRI.JOSEPH GOPURAN RESPONDENTS: ------------ INCOME TAX OFFICER WARD 2 (4), INCOME TAX OFFICE, THRISSUR 680 001. R BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 14-03-2017, THECOURT ON THE SAME DAY DELIVERED THE FOLLOWING: ANTONY DOMINIC & DAMA SESHADRI NAIDU, JJ. - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - W.A.No.514 of 2017 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -Dated this the 14[th] day of March, 2017 Antony Dominic, J. JUDGMENT Writ Petition 4727/17 was filed by the appellant challengingExt.P8, an order of assessment passed against him by therespondent. By the judgment under appeal, the learned SingleJudge relegated the appellant to pursue the statutory remedy ofappeal. Though it was also ordered that the appeal can be decideduntrammelled by the observations in the judgment, it was clarifiedthat reliance shall not be placed on the Inspection Report of theInspector, deputed by the Assessing Officer. It is aggrieved by thisjudgment, this appeal is filed. 2. We heard the counsel for the appellant and the learnedStanding Counsel appearing for the respondent. 3. The main grievance of the appellant is with respect to theobservation made by the learned Single Judge preventing theAppellate Authority from referring or relying on the Inspection Report. According to us, when a writ petition filed by the appellantwas considered and relegated the matter to the AppellateAuthority, such a prejudicial order was unwarranted. It is upto theAppellate Authority to decide whether the Inspection Reportshould be relied on or not. In such circumstances, leaving upon the issue to the AppellateAuthority to rely on the Inspection Report of the AppelateAuthority concerned or not, the writ petition is disposed of. sd/- ANTONY DOMINIC JUDGE jes sd/- DAMA SESHADRI NAIDU JUDGE